Part I -- MSME Basic Concepts |
1
| >> |
| 1 Overview of MSME |
2
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| 2 Important Terminologies |
7
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| 3 Classification and Re-Classification of MSMEs |
16
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Part II -- Business Organisations Vis-a-vis MSMEs |
38
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| 4 Business Organisations Vis-a-Vis MSMEs |
39
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Part III -- Registration of MSMEs |
45
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| 5 Udyam Registration |
46
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| 6 Other Registration and Licences |
53
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Part IV -- Benefits Available to MSMEs |
82
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| 7 Protection Against Delayed Payment to MSME |
83
| >> |
| 8 Trade Receivables Discounting System (TReDS) Portal |
93
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| 9 Public Procurement Policy Order |
101
| >> |
| 10 GECL Scheme |
124
| >> |
| 11 Loans and Restructuring of Advances |
144
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Part V -- Schemes Available for MSMEs -- Ministrywise |
162
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| 12 Schemes of Ministry of MSME |
163
| >> |
| 13 Schemes of Ministry of Agriculture |
189
| >> |
| 14 Schemes of Ministry of Chemicals and Fertilizers |
198
| >> |
| 15 Schemes of Ministry of Communication and Information Technology |
201
| >> |
| 16 Schemes of Ministry of Culture |
209
| >> |
| 17 Schemes of Ministry of Finance |
212
| >> |
| 18 Schemes of Ministry of Food Processing |
221
| >> |
| 19 Schemes of Ministry of Housing and Urban Poverty Alleviation |
225
| >> |
| 20 Schemes of Ministry of Rural Development |
228
| >> |
| 21 Schemes of Ministry of Science and Technology |
232
| >> |
| 22 Schemes of Ministry of Social Justice |
240
| >> |
| 23 Schemes of Ministry of Textiles |
243
| >> |
| 24 Schemes of Ministry of Tourism |
251
| >> |
| 25 Schemes of Ministry of Tribal Affairs |
257
| >> |
| 26 Schemes of Ministry of Urban Development |
259
| >> |
| 27 Schemes of Ministry of Women and Child Development |
261
| >> |
| 28 Schemes of Ministry of Commerce and Industry |
264
| >> |
| 29 Incubation Scheme |
270
| >> |
| 30 Miscellaneous Schemes for MSMEs |
274
| >> |
Part VI -- Start Ups |
292
| >> |
| 31 Startup -- Definition and Coverage |
293
| >> |
| 32 Eligible Business Entities |
296
| >> |
Part VII -- Registration under Start Up India |
305
| >> |
| 33 Formation of a Business Entity -- Private Company |
306
| >> |
| 34 Formation of a Business Entity -- Limited Liability Partnership |
343
| >> |
| 35 Formation of a Business Entity -- Partnership Firm |
360
| >> |
| 36 Start Up India Registration |
382
| >> |
| 37 Other Registrations and Licences for Start Up |
387
| >> |
Part VIII -- FAQs on Start Up India |
413
| >> |
| 38 FAQs on Startup India |
414
| >> |
| 39 Self-Certification under Environmental and Labour Laws |
422
| >> |
| 40 Easing Public Procurement |
430
| >> |
| 41 Intellectual Property Rights Support |
434
| >> |
| 42 Fast Track Exit for Start Ups |
444
| >> |
| 43 Fund of Funds Scheme for Start Up |
447
| >> |
| 44 Startup India Hub |
450
| >> |
| 45 Startup Vis-a-Vis State Governments |
454
| >> |
Part IX -- MSMEs and Companies Act |
493
| >> |
| 46 MSME and Companies Act, 2013 |
494
| >> |
Part X -- MSME and Start Ups vis-a-vis Income Tax Act |
505
| >> |
Section A : Suitable Form of Entity and Basis of Charge for MSMEs and Start Ups |
506
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| 47 Form of Entity Beneficial for MSME and Start Ups from Income Taxation Point of View |
506
| >> |
| 48 Chargeability of Income and Residential Status |
509
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Section B : Computation of Profits and Gains of Start-Ups and Other MSMEs |
514
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| 49 Computation of Business Income |
514
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| 50 Allowability of Depreciation Additional Depreciation and Investment Allowance |
523
| >> |
| 51 Allowability of Business Deductions |
529
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| 52 Certain Business Disallowances Commonly Made |
541
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| 53 Presumptive Scheme of Taxation Available to MSME for all Businesses Except Business of Plying Hiring, Leasing of Goods Carriages [Section 44AD] |
551
| >> |
| 54 Presumptive Taxation Scheme for Professional Enterprises [Section 44ADA] |
557
| >> |
| 55 Presumptive Taxation Scheme for MSME/Start-Up Engaged in Transport Business [Section 44AE] |
561
| >> |
| 56 Maintenance of Books of Accounts by Start-Ups or Other MSME |
565
| >> |
| 57 Tax Audit Requirement for Start-Ups or Other MSME |
569
| >> |
Section C : Various Obligations Under Income Tax Act |
589
| >> |
| 58 TDS Obligations and Start Ups or other MSME |
589
| >> |
| 59 TCS Obligations Vis-a-Vis Start Ups or Other MSME |
619
| >> |
| 60 Advance Tax Related Obligations |
634
| >> |
| 61 Obligations as to Filing of Return of Income |
636
| >> |
| 62 Obligation as to Furnishing of Statement of Specified Financial Transactions |
643
| >> |
Section D : Compliance Related Precautions by Start Ups or Other MSMEs |
648
| >> |
| 63 Beware of Addition Under Sections 68 to 69D |
648
| >> |
| 64 Burden to Prove Source of Source in Case of Loan or Borrowings |
655
| >> |
| 65 Burden to Prove Source of Share Capital in Hands of Investor in Case of Closely Held Private Limited Start Ups or Other MSME |
660
| >> |
| 66 Fake Invoice or False Entry Invite Penalty under Section 271AAD |
667
| >> |
| 67 Compliance of Provision of Sections 269SS and 269T |
671
| >> |
| 68 Restriction Under Section 269ST on Cash Receipt Exceeding Specified Limit |
679
| >> |
| 69 Acceptance of Payment Through Prescribed Electronic Modes as per Section 269SU |
685
| >> |
Section E : Incentives Available to Start Up or Other MSME Companies by Way of Reduced Tax Rates |
687
| >> |
| 70 Reduced Tax Rates for Certain New Companies |
687
| >> |
| 71 Option under Section 115BA to Domestic Manufacturing Companies |
690
| >> |
| 72 Option under Section 115BAA to Certain Domestic Companies |
693
| >> |
| 73 Option under Section 115BAB to New Domestic Manufacturing Companies |
697
| >> |
| 74 Exemptions or Deductions Not Available to Companies Opting for Sections 115BA, 115BAA or 115BAB |
705
| >> |
| 75 Deduction in Respect of Employment of New Workmen [Section 80JJAA] |
708
| >> |
Section F : Incentives Specifically Available to Start Ups and Their Investors |
712
| >> |
| 76 Brief Overview of Incentive Available to Start Ups |
712
| >> |
| 77 Tax Holiday to Eligible Start-ups Under Section 80-IAC |
714
| >> |
| 78 Incentive to Start-ups by Way of ESOP Taxation |
719
| >> |
| 79 Transfer of Shares in Start Up Company -- Implications of |
724
| >> |
| 80 Tax Implications on Dissolution or Reconstitution of Firm |
728
| >> |
| 81 Incentive to Start-ups by Way of Exemption from Angel Tax |
748
| >> |
| 82 Deduction from Capital Gain Under Section 54GB on Investment in Eligible Start-up |
764
| >> |
| 83 Deduction under Section 54EE on Investment in Units of Specified Fund |
768
| >> |
| 84 Relaxation for Carry Forward and Set off of Losses |
770
| >> |
Part XI -- MSMEs and GST Laws |
774
| >> |
| 85 MSME and GST Law |
775
| >> |
| 86 Registration Under GST |
777
| >> |
| 87 Composition levy |
783
| >> |
| 88 Zero Rated Supply |
790
| >> |
| 89 Input Tax Credit |
795
| >> |
| 90 Payment of tax |
808
| >> |
| 91 GST Returns |
810
| >> |
| 92 Furnishing of Details of Outward Supplies |
817
| >> |
| 93 Job Work Under GST |
821
| >> |
| 94 Tax Invoices and E-Invoices |
826
| >> |
Part XII -- MSME Vis-a-Vis Insolvency and Bankruptcy |
833
| >> |
| 95 Pre-Packaged Insolvency Resolution Process |
834
| >> |
Part XIII -- Annexures |
894
| >> |
| 96 Annexures |
895
| >> |